Czech Republic Czech greenlight on generalised reverse charge 03 October 2019126 views1 min read Source: Avalara Fraud / Tax evasion ECJ Case C-401/18 (Herst) – Opinion- Intra-EU transport of excise goods, Power to dispose of the goods as owner ECJ C-520/19 (Armostav Místek vs CZ) – Input VAT recovery by person held liable for missing tax in a fraudulent chain